Statutory Instrument 1999 No. 451

The Education (Budget Statements) (Wales) Regulations 1999

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© Crown Copyright 1999

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"the 1996 Act" means the Education Act 1996[2];

"the 1998 Act" means the School Standards and Framework Act 1998;

the "1990", "1993", "1994" and "1995" Regulations mean the Education (School Financial Statements) (Prescribed Particulars etc) Regulations 1990, 1993, 1994 and 1995, respectively[3];

"the 1999 Regulations" means the Financing of Maintained Schools Regulations 1999[4];

"allocation formula" means the authority's formula under regulation 10 of the 1999 Regulations used to determine schools' budget shares;

"authority" means a local education authority;

"budget statement" means the statement referred to in section 52(1) of the 1998 Act;

"factor" means one of the factors or criteria taken into account in the allocation formula;

"ISB" means an authority's individual schools budget within the meaning of section 46(2) of the 1998 Act;

"LSB" means an authority's local schools budget within the meaning of section 46(1) of the 1998 Act; and

"maintained school" means-

(a) in relation to the period ending immediately before 1st September 1999, a county, voluntary, maintained special or grant-maintained school within the meaning of the 1996 Act; and

(b) in relation to the period beginning on 1st September 1999, a community, foundation or voluntary school or a community or foundation special school;

"middle school" has the meaning given by section 5(3) of the 1996 Act[5].

"relevant" in relation to "age", "age group" and "year group" means an age, age group or year group separately treated in the allocation formula for the purposes of determining that part of each school's budget share which is to be determined by reference to numbers of registered pupils;

"school" means a maintained school;

"special educational needs" and "special educational provision" have the meanings given to those expressions by section 312 of the 1996 Act; and

"statement" in relation to a pupil with special educational needs means a statement made under section 324(1) of the 1996 Act.

    (2) In these Regulations, unless the context otherwise requires,-

(a) references to primary or secondary schools do not include special schools; and

(b) references to the number or numbers of registered pupils at one or more schools are references to the number or numbers of such pupils required under the allocation formula to be used for the initial determination of that school's budget share or those schools' budget shares for the year but ignoring any weighting in accordance with paragraph (7) or any adjustment under paragraph (8) of regulation 11 of the 1999 Regulations.

    (3) The following table shows provisions of the 1996 Act or the 1998 Act defining or otherwise explaining expressions used in these Regulations-

financial year	section 579(1) of the 1996 Act
scheme	section 48(1) of the 1998 Act
school's budget share	section 47(1) of the 1998 Act

    (4) Any reference in these Regulations to a numbered regulation or Schedule is a reference to the regulation or Schedule in these Regulations so numbered.

Revocation and transitional provisions
     3.  - (1) Subject to the following paragraphs of this regulation, the Education (School Financial Statements) (Prescribed Particulars etc.) Regulations 1995 and the Education (School Financial Statements) (Prescribed Particulars etc.) (Amendment and Revocation) Regulations 1996 are revoked, insofar as they apply to budget statements (as therein defined) in relation to local education authorities in Wales.

    (2) The 1990 Regulations shall continue to apply to local education authorities in Wales in relation to a financial year beginning on or before 1st April 1992.

    (3) The 1993 Regulations shall continue to apply to local education authorities in Wales in relation to the financial year beginning on 1st April 1993.

    (4) The 1994 Regulations shall continue to apply to local education authorities in Wales in relation to the financial years beginning on 1st April 1994 and 1st April 1995.

    (5) The 1995 Regulations shall continue to apply to local education authorities in Wales in relation to the financial years beginning on 1st April 1996, 1st April 1997 and 1st April 1998.

Prescribed form of, and information to be contained in, budget statements
     4. A budget statement shall be prepared in four parts, and shall contain the information prescribed for the purposes of section 52(1) of the 1998 Act, as follows-

(a) Part 1 shall be in the form prescribed in Schedule 1 and shall contain the information, relating to the authority's planned expenditure for the financial year to which the budget statement relates, specified in the notes to Part 1 in Schedule 1;

(b) Part 2 shall be in the form prescribed in Schedule 2 and shall contain the information, with respect to the authority's planned expenditure for each school for the financial year to which the budget statement relates, specified in the notes to Part 2 in Schedule 2;

(c) Part 3 shall be in the form prescribed in Schedule 3 and shall contain the information with respect to the authority's allocation formula specified in the notes to Part 3 in Schedule 3; and

(d) Part 4 shall contain the information with respect to the budget share of each school for the financial year to which the budget statement relates specified in Schedule 4.

Prescribed manner and time of publication of budget statements
     5. For the purposes of section 52(3)(b) of the 1998 Act, every budget statement shall be published by-

(a) supplying a copy to the Secretary of State for Wales in accordance with regulation 6; and

(b) making a copy available for reference by parents and other persons at all reasonable times and without charge at each education office of the authority.

     6.  - (1) Parts 1 and 2 of the budget statement (but not Parts 3 and 4 of that statement) shall be supplied to the Secretary of State for Wales by electronic mail or in the form of machine readable data on a floppy disc provided for that purpose by the Secretary of State.

    (2) Any computer language or software used to supply tables must be one which the Secretary of State for Wales has notified to the authority.

     7.  - (1) A budget statement shall be published before the beginning of the financial year to which it relates.

    (2) A budget statement may not be revised during the financial year to which it relates other than to correct errors in the statement as previously published.

    (3) A revised budget statement shall be subject to regulations 4, 5, 6, 7(2) and 8.

     8. At the same time as they publish a budget statement in accordance with regulation 5, the authority shall furnish the governing body and head teacher of each school maintained by them with a copy of Parts 1, 2 and 3 of the budget statement and with a copy of that part of Part 4 of the budget statement which relates to the school in question, save that if the governing body or the head teacher so request the authority shall furnish them with a complete copy of Part 4 of the budget statement.



Signed by authority of the Secretary of State for Wales


Peter Hain
Parliamentary Under Secretary of State, Welsh Office

26th February 1999

    
• The numbered notes below refer to the item in the tabular part of the form bearing the corresponding number or letter and number.
  
      
• Where an authority does not plan to make any financial provision for any matter listed in the first column of the form a zero should be entered in the appropriate place.
  
      
• References in these notes to deductions are references to deductions from the LSB and references to Schedule 2 are references to Schedule 2 to the 1999 Regulations.
  
      
• For the purposes of Part 1, a middle school shall be treated as a primary school or as a secondary school, as the case may be, according as to how the school is to be treated by the authority for the purpose of determining its budget share under the authority's allocation formula.
  
  

     H1 Enter here the name of the authority, the financial year to which the budget statement relates, the name of a person who can deal with queries in relation to the budget statement and his telephone number.

     H2 Enter in these columns as appropriate, for each of the items of the first column of the form, the amount of the authority's planned expenditure on (a) primary, (b) secondary and (c) special schools, (d) non-school expenditure, (e) the total of the entries in columns (a) to (d) (being the authority's total gross expenditure in respect of that item), (f) the estimated income to be offset against this expenditure, (g) the net estimated expenditure in respect of that item and (h) the amount in column (g) as a percentage of the LSB as given in line 1.8.

In the case of items in columns (a), (b) and (c) above, an authority must state in the Annex to Part 1 the principal elements of the basis on which the authority apportion planned expenditure between primary, secondary and special schools. In the case of estimated income in column (f) an authority must provide a list of the principal items of estimated income in the Annex to Part 1.

     1. A general heading covering the items comprising the authority's LSB for the financial year in question. All expenditure within the LSB must be attributed by an authority to one of the following six categories-

    1.1 ISB

    1.2 Strategic Management

    1.3 Access

    1.4 Specific Grants

    1.5 School Improvement

    1.6 Provision of a Specialised Nature

     1.1 Enter here the amount of the authority's ISB for the financial year in question.

Strategic management
     1.2.1.1 Enter here all planned expenditure for the categories deducted in accordance with paragraph 28 except sub-paragraph (k), and paragraphs 30, 35 and 41 of Schedule 2 and any other expenditure falling within paragraph 28(e) to (g) of that Schedule.

     1.2.1.2 Enter here all planned expenditure deducted in accordance with paragraph 29 of Schedule 2.

     1.2.2 Enter here all planned expenditure deducted in accordance with paragraphs 28(k) and 31 of Schedule 2 where the expenditure first falls to be made in that financial year.

     1.2.3 Enter here all planned expenditure deducted in accordance with paragraphs 28(k) and 31 of Schedule 2 where the expenditure falls to be made in a preceding financial year.

     1.2.4 Enter here all planned expenditure deducted in accordance with paragraphs 33 and 34 of Schedule 2.

     1.2.5.1 Enter here all planned expenditure deducted in accordance with paragraphs 37, 38, 39(a) and 40 of Schedule 2.

     1.2.5.2 Enter here all planned expenditure deducted in accordance with paragraph 39(b) of Schedule 2.

     1.2.6 Enter here all planned expenditure deducted in accordance with paragraph 45 of Schedule 2.

     1.2.7 Enter here all planned expenditure deducted in accordance with paragraph 32 of Schedule 2.

     1.2.8 Enter here all planned expenditure deducted in accordance with paragraph 36 of Schedule 2.

     1.2.9 Enter here all planned expenditure deducted in accordance with paragraph 43 of Schedule 2.

     1.2.10 Enter here all planned expenditure deducted in accordance with paragraph 44 of Schedule 2.

     1.2.11 Enter here all planned expenditure deducted in accordance with paragraph 42 of Schedule 2.

Access
     1.3.1 Enter here all planned expenditure deducted in accordance with paragraph 24(e) of Schedule 2.

     1.3.2 Enter here all planned expenditure deducted in accordance with paragraph 24(f) of Schedule 2.

     1.3.3 Enter here all planned expenditure deducted in accordance with paragraph 24(g) of Schedule 2.

     1.3.4 Enter here all planned expenditure deducted in accordance with paragraph 24(b) and (c) of Schedule 2.

     1.3.5 Enter here all planned expenditure deducted in accordance with paragraph 27 of Schedule 2.

     1.3.6 Enter here all planned expenditure deducted in accordance with paragraph 24(a) of Schedule 2.

     1.3.7 Enter here all planned expenditure deducted in accordance with paragraph 24(d) of Schedule 2.

     1.3.8 Enter here all planned expenditure deducted in accordance with paragraphs 25 and 26 of Schedule 2.

Expenditure supported by specific grants
     1.4.1 Enter here all planned expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 2 in relation to grant paid under section 484 of the 1996 Act.

     1.4.2 Enter here all planned expenditure deducted in accordance with paragraphs 1 and 2 of Schedule 2 other than expenditure falling within 1.4.1 above.

School improvement
     1.5.1 Enter here all planned expenditure deducted in accordance with paragraph 20 of Schedule 2.

     1.5.2 Enter here all planned expenditure deducted in accordance with paragraph 21 of Schedule 2.

     1.5.3 Enter here all planned expenditure deducted in accordance with paragraph 22 of Schedule 2.

     1.5.4 Enter here all planned expenditure deducted in accordance with paragraph 23 of Schedule 2.

Provision of a specialised nature
     1.6.1 Enter here all planned expenditure deducted in accordance with paragraphs 3 and 4 of Schedule 2.

     1.6.2 Enter here all planned expenditure deducted in accordance with paragraphs 5, 6 and 7 of Schedule 2.

     1.6.3.1 Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 2 in so far as it relates to pupils with statements.

     1.6.3.2 Enter here all planned expenditure deducted in accordance with paragraph 8 of Schedule 2 in so far as it relates to pupils without statements.

     1.6.4 Enter here all planned expenditure deducted in accordance with paragraph 12 (insofar as it relates to expenditure in relation to pupil referral units) and paragraph 13 of Schedule 2.

     1.6.5 Enter here all planned expenditure deducted in accordance with paragraph 15 of Schedule 2.

     1.6.6 Enter here all planned expenditure deducted in accordance with paragraph 12 (insofar as it relates to expenditure in relation to education otherwise than at school) of Schedule 2.

     1.6.7 Enter here all planned expenditure deducted in accordance with paragraphs 9, 10 and 11 of Schedule 2.

     1.6.8 Enter here all planned expenditure deducted in accordance with paragraph 14 of Schedule 2.

     1.6.9 Enter here all planned expenditure deducted in accordance with paragraph 16 of Schedule 2.

     1.6.10 Enter here all planned expenditure deducted in accordance with paragraph 17 of Schedule 2.

     1.6.11 Enter here all planned expenditure deducted in accordance with paragraph 18 of Schedule 2.

     1.6.12 Enter here all planned expenditure deducted in accordance with paragraph 19 of Schedule 2.

     1.7 Enter here the aggregate for each column (a) to (h) of the amounts entered for the matters referred to in notes 1.2 to 1.6 which aggregates constitute the total of the planned expenditure deducted by the authority from the LSB and planned expenditure falling within paragraph 28(e) to (g) of Schedule 2 for the activities which they carry out.

     1.8 Enter here the aggregate for each column (a) to (c) and (e) to (g) of the amounts entered for the matters referred to in notes 1.1 to 1.6 which aggregates constitute the total of all planned expenditure within the LSB and falling within paragraph 28(e) to (g) of Schedule 2.

     1.9.1 Enter here expenditure which the authority anticipate will be recouped pursuant to sections 492, 493 or 494 of the 1996 Act.

     1.10 Enter here the aggregate of the entries in lines 1.8 and 1.9 being the authority's total planned expenditure on schools in the financial year in question.

     2. A general heading for notes 2.1 to 2.6 comprising the planned expenditure by the authority upon activities other than those falling within paragraph 1.

     2.1 Enter here all planned expenditure on the provision of education for children in nursery schools not being special schools.

     2.2 Enter here all planned expenditure on the provision of Adult and Community Education. Where it is necessary to apportion costs between this and other items details of any apportionment should be given in the Annex to Part 1.

     2.3 A heading for planned expenditure on the provision of support for students.

     2.3.1 Enter here all planned expenditure under section 1(1) of the Education Act 1962[6] (mandatory awards).

     2.3.2 Enter here all planned expenditure to be incurred by virtue of regulations under section 22 of the Teaching and Higher Education Act 1998[7] (student support).

     2.3.3 Enter here all planned expenditure under section 1(6) or 2 of the Education Act 1962 (discretionary grants).

     2.4 Enter here all planned expenditure on the provision of transport under section 509 of the 1996 Act other than in relation to schools (Home to College Transport).

     2.5 Enter here all planned expenditure on making pension payments other than in respect of schools.

     2.6 Enter here all planned expenditure on the authority's Youth Service.

     2.7 Enter here the aggregate for each column of the amounts entered for the matters referred to in notes 2.1 to 2.6.

     2.8 Enter in this line the aggregate for each column (a) to (g) of the amounts entered for the matters referred to in notes 1.10 and 2.7.

     3. Enter here all capital expenditure being expenditure which the authority propose to capitalise in their accounts in accordance with proper practices being those accounting practices - 

(i) which the authority are required to follow by virtue of any enactment, or

(ii) which, whether by reference to any generally recognised published code or otherwise, are regarded as proper accounting practices to be followed in the keeping of accounts of local authorities, either generally or of the description concerned;



but in the event of any conflict in any respect between the practices falling within (i) above and those falling within (ii) above, only those falling within (ii) above are to be regarded as proper practices[8].

     4. Enter here the aggregate for each column (a) to (g) of the amounts referred to in notes 2.8 and 3.

ANNEX TO PART 1
No form is prescribed for the Annex to Part 1. Authorities should include in the Annex any relevant information in addition to that required by these regulations to be included in the table in Part 1 or where there is insufficient space in the table.

Where any method of apportionment is adopted for allocating estimated expenditure between primary, secondary and special schools a full explanation of derivation of ratios must be given in this Annex, together with information regarding sources and age of data.

    
• The numbered notes below refer to the matters bearing the corresponding number on the tabular part of the form. References in the notes to "the year" are references to the financial year to which the budget statement relates. The name of the authority and the year must appear at the top of the form.
  
      
• For the purposes of Part 2, a middle school shall be treated as a primary school or as a secondary school, as the case may be, according as to how the school is to be treated by the authority for the purpose of determining its budget share under the authority's allocation formula.
  
  

    (1) Enter in column (1) the names of all schools to be maintained by the authority in the year listing primary schools first, secondary schools next, and special schools last.

    (2) Enter in column (2), opposite the name of each school, the reference number for that school allocated by the Welsh Office.

    (3) Enter in column (3), opposite the name of each school, the number of registered pupils at the school on 12th January 1999.

    (4) Enter in column (4), opposite the name of each school, the amount of that part of the school's budget share for the full year which results from the application of the allocation formula, disregarding any adjustments required by reason of the school being maintained for part only of the year.

    (5) Enter in column (5), opposite the name of each school, the amount of the school's budget share for the year, or, in the case of a school which will be maintained for part only of the year, the amount which would equal that share were the school to be maintained for the whole of the year. In such a case list at the foot of the table each such school and state immediately after the name of the school, the period for which it will be maintained, its budget share and the methods used by the authority to determine that share for that period.

    (6) Enter in column (6), opposite the name of each school, the planned expenditure per pupil at the school calculated by dividing the amount entered in accordance with note (5) by the pupil number for the school stated in accordance with note (3).

    (7) Enter in column (7), opposite the name of each school, the amount of that part of the school's budget share for the full year which results from the application of the allocation formula in relation to the school's estimated need to make special educational provision.

    (8) Enter in these boxes in each of columns (3) to (7) the aggregate of the numbers entered in each of those columns in respect of primary schools.

    (9) Enter in these boxes in each of columns (3) to (7) the aggregate of the numbers entered in each of those columns in respect of secondary schools.

    (10) Enter in these boxes in each of columns (3) to (7) the aggregate of the numbers entered in each of those columns in respect of special schools.

    (11) Enter in these boxes in each of columns (3), (4), (5) and (7) the aggregates of the numbers entered in each of those columns in accordance with notes (8), (9) and (10).

[2] 1996 c. 56.back

[3] S.I. 1990/353, S.I. 1993/113 (revoked with savings by S.I. 1994/323); S.I. 1994/323 and S.I. 1995/208 (amended and applied to Wales by S.I. 1996/381).back

[4] S.I. 1999/101.back

[5] 1996 c. 56. Section 5(3) is prospectively amended by paragraph 59 of Schedule 30 to the 1998 Act.back

[6] 1962 c. 12.back

[7] 1998 c. 30.back

[8] These are the proper practices as referred to in section 66(4) of the Local Government and Housing Act 1989 (c. 42) and, at the date that these Regulations are made, they include the Code of Practice on Local Authority Accounting in Great Britain 1998 (ISBN 0 85299 853 8).back